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Una sociedad consulta si tiene la consideración de entidad patrimonial según el Impuesto sobre Sociedades. La DGT explica que esto ocurre si más de la mitad de su activo está constituido por valores o por elementos no afectos a una actividad económica, analizando los requisitos específicos para valores y para el arrendamiento de inmuebles.
The tax team reviews your specific situation.
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